Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)

Schedule 1   Modernising business communications

Part 2   Virtual hearings and examinations

Tax Agent Services Act 2009

76   At the end of section 60-105

Add:

Use of virtual enquiry technology etc.

(4) The Board may decide to hold a proceeding at which a person is to appear before it:

(a) at one or more physical venues; or

(b) at one or more physical venues and using virtual enquiry technology; or

(c) using virtual enquiry technology only.

(5) Subsection (6) applies if the proceeding is held:

(a) at one or more physical venues and using virtual enquiry technology; or

(b) using virtual enquiry technology only.

(6) The Board must ensure that the use of the virtual enquiry technology is reasonable.

(7) If the proceeding is held:

(a) at more than one physical venue; or

(b) at one or more physical venues and using virtual enquiry technology; or

(c) using virtual enquiry technology only;

the Board may appoint a single place and time at which the proceeding is taken to have been held.

(8) This section applies to part of a proceeding in the same way that it applies to all of a proceeding.